2014-05-15T12:01:19-05:00 2013-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2013-01-01 357041737 AMERICAN LEGION CHILD WELFARE FOUNDATION AMER 3176301219 700 N Pennsylvania Street Indianapolis IN 46204 GEORGE A BUSKIRK JR ASSISTANT TREASURER 2014-05-09 true John V Woodhull P01305268 3175698989 2013 2015-11-30 17:44:51Z GEORGE A BUSKIRK JR 700 N Pennsylvania Street Indianapolis IN 46204 7407696 false X WWW.CWF-INC.ORG X 1954 IN THE FOUNDATION'S FOREMOST PHILANTHROPIC PRIORITY IS TO PROVIDE OTHER NONPROFIT ORGANIZATIONS WITH THE MEANS TO EDUCATE THE PUBLIC ABOUT THE SPECIAL NEEDS OF CHILDREN ACROSS THIS NATION. 9 9 0 11 0 0 805926 696923 0 0 490387 551410 7079 2797 1303392 1251130 675246 615728 0 0 0 0 0 0 83976 155401 149734 830647 765462 472745 485668 9100641 9264354 760095 651687 8340546 8612667 THE FOUNDATION'S FOREMOST PHILANTHROPIC PRIORITY IS TO PROVIDE OTHER NONPROFIT ORGANIZATIONS WITH THE MEANS TO EDUCATE THE PUBLIC ABOUT THE SPECIAL NEEDS OF CHILDREN ACROSS THIS NATION. false false 615728 615728 THE AMERICAN LEGION CHILD WELFARE FOUNDATION PROVIDES GRANTS TO QUALIFIED RECIPIENTS FOR PROJECTS OR PROGRAMS RELATED TO IMPROVING THE GENERAL WELFARE OF CHILDREN IN THE UNITED STATES. TO DATE, OVER $11 MILLION HAS BEEN AWARDED TO ORGANIZATIONS TO ASSIST THE CHILDREN OF THIS COUNTRY. 615728 true true false false false false false false false false false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true false true 0 0 0 false false false false false false false false false false X 9 9 false false false false true true false true true false false true false false false false false false IN X Mitchell Reed 3176301219 700 N Pennsylvania Street Indianapolis IN 46204 DENNIS R BOLAND PRESIDENT 1.00 1.00 X X 0 0 0 JOSEPH J FRANK SECRETARY 1.00 X X 0 0 0 PEGGY MOON VICE PRESIDENT 1.00 X X 0 0 0 ROBERT S TURNER TREASURER 1.00 X X 0 0 0 DENIS J MCENEANEY MEMBER 1.00 3.00 X 0 0 0 ELMER FUHRHOP MEMBER 1.00 X 0 0 0 KENNETH D DANILSON MEMBER 1.00 3.00 X 0 0 0 MYRON D KIRBY MEMBER 1.00 3.00 X 0 0 0 PAUL A EVENSON MEMBER 1.00 1.00 X 0 0 0 GEORGE A BUSKIRK JR ASSISTANT TREASURER 1.00 22.00 X 0 72266 25122 JASON R KEES EXECUTIVE SECRETARY 1.00 40.00 X 0 65914 10167 ROBERT CAUDELL EXECUTIVE SECRETARY (PARTIAL YEAR) 1.00 40.00 X 0 29292 8140 0 167472 43429 0 false false false 0 696923 696923 0 0 0 0 0 0 0 0 0 0 291748 291748 0 2797 2797 0 0 0 6416228 6156566 259662 0 259662 259662 0 0 0 0 0 0 0 0 0 0 0 1251130 0 0 554207 615728 615728 0 0 0 0 0 0 0 0 0 0 0 9250 9250 0 0 46965 46965 110 0 110 0 83976 83976 9433 9433 0 0 0 0 0 0 0 0 0 0 0 0 0 0 765462 615728 65758 83976 0 372433 320215 7748 3970 0 0 0 0 15479 0 0 0 0 0 8658173 8887196 0 0 0 0 46808 52973 9100641 9264354 18 760095 651669 0 0 0 0 760095 651687 X 8340546 8612667 8340546 8612667 9100641 9264354 485668 -213547 0 X false true X true false X 592172 722915 786295 805926 696923 3604231 0 0 592172 722915 786295 805926 696923 3604231 34046 3570185 261330 257804 268150 286829 294545 1368658 0 0 0 0 0 0 0 4972889 0 0.71790 0.71040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 X 1087207 -213547 49624 0 -163923 1251130 0 0 1251130 815086 49624 0 49624 765462 0 0 765462 Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE FOUNDATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. ADDITIONALLY, THE FOUNDATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. GAAP REQUIRES THE FOUNDATION TO DISCLOSE THE AMOUNT OF POTENTIAL BENEFIT OR OBLIGATION TO BE REALIZED AS A RESULT OF AN EXAMINATION PERFORMED BY A TAXING AUTHORITY. FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012, MANAGEMENT HAS DETERMINED THAT THE FOUNDATION DOES NOT HAVE ANY TAX POSITIONS THAT RESULT IN ANY UNCERTAINTIES REGARDING THE POSSIBLE IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2010. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FOUNDATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FOUNDATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2013 AND 2012. true ALSTROM SYNDROME INTERNATIONAL 14 WHITNEY FARM RD MOUNT DESERT ME 04660 010515187 501(C)(3) 6265 N/A N/A PROGRAM SUPPORT AMERICAN ACADEMY OF PEDIATRICS 141 NORTHWEST POINT BLVD ELK GROVE VILLAGE IL 60007 362275597 501(C)(3) 6090 N/A N/A PROGRAM SUPPORT CHILDHOOD LEUKEMIA FOUNDATION 807 MANTOLOKING ROAD SUITE 100 BRICK NJ 08723 521825483 501(C)(3) 60000 N/A N/A PROGRAM SUPPORT CHILDREN'S ORGAN TRANSPLANT ASSOCIATION (COTA) 2501 WEST COTA DRIVE BLOOMINGTON IN 47403 351674365 501(C)(3) 43050 N/A N/A PROGRAM SUPPORT CURESEARCH FOR CHILDREN'S CANCER 4600 EAST WEST HIGHWAY SUITE 600 BETHESDA MD 20814 954132414 501(C)(3) 25500 N/A N/A PROGRAM SUPPORT DARKNESS TO LIGHT 7 RACLIFF STREET SUITE 299 CHARLESTON SC 29403 571095108 501(C)(3) 45486 N/A N/A PROGRAM SUPPORT DIABETES EDUCATION & CAMPING ASSOCIATION PO BOX 385 HUNTSVILLE AL 35804 631187548 501(C)(3) 40000 N/A N/A PROGRAM SUPPORT HUNTINGTON'S DISEASE SOCIETY OF AMERICA 505 EIGHTH AVENUE SUITE 902 NEW YORK NY 10018 133349877 501(C)(3) 30000 N/A N/A PROGRAM SUPPORT IMMUNE DEFICIENCY FOUNDATION 40 W CHESAPEAKE AVE STE 308 TOWSON MD 21204 521214782 501(C)(3) 48500 N/A N/A PROGRAM SUPPORT JOE FOSS INSTITUTE 5602 E PIMA CENTER PKWY STE 100 SCOTTSDALE AZ 85258 861026421 501(C)(3) 5000 N/A N/A PROGRAM SUPPORT JUVENILE DIABETES RESEARCH FOUNDATION 26 BROADWAY - 15TH FLOOR NEW YORK NY 10004 231907729 501(C)(3) 39500 N/A N/A PROGRAM SUPPORT KS&A PO BOX 872 PINE CO 80470 330395993 501(C)(3) 10000 N/A N/A PROGRAM SUPPORT MERCY FLIGHT SOUTHEAST INC 8864 AIRPORT BLVD LEESBURG FL 34788 592697227 501(C)(3) 17394 N/A N/A PROGRAM SUPPORT NATIONAL AUTISM ASSOCIATION 20 ALICE AGNEW DRIVE ATTLEBORO FALLS MA 027631036 200032380 501(C)(3) 58000 N/A N/A PROGRAM SUPPORT NATIONAL CENTER FOR LEARNING DISABILITIES 381 PARK AVENUE SUITE 1401 NEW YORK NY 10016 132899381 501(C)(3) 45000 N/A N/A PROGRAM SUPPORT NATIONAL COURT APPOINTED SPECIAL ADVOCATE (CASA) ASSOCIATION 100 WEST HARRISON SEATTLE WA 98119 911255818 501(C)(3) 20000 N/A N/A PROGRAM SUPPORT NATIONAL EXCHANGE CLUB FOUNDATION 3050 CENTRAL AVENUE TOLEDO OH 43606 346571404 501(C)(3) 12265 N/A N/A PROGRAM SUPPORT NATIONAL MARFAN ASSOCIATION 22 MANHASSET AVENUE PORT WASHINGTON NY 10050 521265361 501(C)(3) 25000 N/A N/A PROGRAM SUPPORT OUR MILITARY KIDS 6861 ELM STREET SUITE 2A MCLEAN VA 22101 562483648 501(C)(3) 60000 N/A N/A PROGRAM SUPPORT SONGS OF LOVE FOUNDATION PO BOX 750809 FOREST HILLS NY 11375 113314191 501(C)(3) 12500 N/A N/A PROGRAM SUPPORT SPINA BIFIDA ASSOCIATION 4590 MACARTHUR BLVD NW 250 WASHINGTON DC 02007 581342181 501(C)(3) 45000 N/A N/A PROGRAM SUPPORT SUPERSIBS 660 NORTH FIRST BANK DRIVE PALATINE IL 60067 320038863 501(C)(3) 16210 N/A N/A PROGRAM SUPPORT THE NATIONAL CHILDREN'S CANCER SOCIETY ONE SOUTH MEMORIAL DRIVE SUITE 800 ST LOUIS MO 63102 371227890 501(C)(3) 13293 N/A N/A PROGRAM SUPPORT US SPORTSMEN'S ALLIANCE FOUNDATION 801 KINGSMILL PARKWAY COLUMBUS OH 43229 310941103 501(C)(3) 43000 N/A N/A PROGRAM SUPPORT 24 0 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds AFTER GRANTS ARE AWARDED TO THE RECIPIENTS, THE MONEY IS PAID IN TWO SEPARATE PAYMENTS. TO RECEIVE THE FIRST PAYMENT, THE RECIPIENT MUST (1) SUBMIT BUDGETARY PROJECTIONS FOR THE FIRST HALF OF THE GRANT AND (2) SUBMIT A ROUGH DRAFT OF THE MATERIALS BEING DEVELOPED. ONCE THESE STEPS HAVE BEEN APPROVED THE FIRST PAYMENT IS SENT. TO RECEIVE THE SECOND PAYMENT, THE RECIPIENT MUST (1) SUBMIT A BREAKDOWN OF ACTUAL EXPENDITURES OF THE FIRST HALF OF THE GRANT MONEY AND (2) SUBMIT BUDGET PROJECTIONS FOR THE SECOND HALF. AT THE COMPLETION OF THE GRANT, THE RECIPIENT MUST PROVIDE A FINAL REPORT THAT INCLUDES A COMPLETE BUDGETARY REPORT OF ALL EXPENDITURES AND A COPY OF THE FINAL PRODUCT. Form 990, Part VI, Sec A, Line 6, Classes of members or stockholders THE SOLE MEMBER OF AMERICAN LEGION CHILD WELFARE FOUNDATION IS AMERICAN LEGION NATIONAL HEADQUARTERS (ALNH). ALNH HAS THE RIGHT TO ELECT MEMBERS TO THE GOVERNING BODY OF AMERICAN LEGION CHILD WELFARE FOUNDATION. Form 990, Part VI, Sec A, Line 7a, Members or stockholders electing members of governing body THE SOLE MEMBER OF AMERICAN LEGION CHILD WELFARE FOUNDATION IS AMERICAN LEGION NATIONAL HEADQUARTERS (ALNH). ALNH HAS THE RIGHT TO ELECT MEMBERS TO THE GOVERNING BODY OF AMERICAN LEGION CHILD WELFARE FOUNDATION. Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body THE ORGANIZATION'S MANAGEMENT REVIEWS THE FORM 990 IN DETAIL. THEN, A COPY OF THE FORM 990 IS PROVIDED TO EVERY MEMBER OF THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, LINE 15, COMPENSATION OF OFFICERS THE ORGANIZATION DOES NOT COMPENSATE ITS TOP MANAGEMENT OFFICIAL OR ANY OTHER OFFICERS. THEREFORE, THESE QUESTIONS ARE NOT APPLICABLE AND PER THE INSTRUCTIONS WE SHOULD ANSWER NO. Form 990, Part VI, Sec C, Line 19, Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. AMERICAN LEGION NATIONAL HEADQUARTERS PO BOX 1055 INDIANAPOLIS IN 46206 350144250 VETERANS ORG IN 501(C)(19) N/A NA false AMERICAN LEGION ENDOWMENT FUND CORP 700 N PENNSYLVANIA STREET INDIANAPOLIS IN 46204 356039680 MANAGE FUND IN 501(C)(3) 11 - Type II NA false AMERICAN LEGION NATIONAL EMERGENCY FUND PO BOX 1055 INDIANAPOLIS IN 46206 356679628 ASSIST MBRS IN 501(C)(3) 7 NA false AMERICAN LEGION 911 MEMORIAL SCHLRSHP PO BOX 1055 INDIANAPOLIS IN 46206 421553035 SCHOLARSHIPS IN 501(C)(3) 7 NA false CITIZENS FLAG ALLIANCE INC 700 N PENNSYLVANIA INDIANAPOLIS IN 46204 351924749 PRESERVE FLAG IN 501(C)(4) N/A NA false THE AMERICAN LEGION CHARITIES 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 386902131 GRANTMAKING IN 501(C)(3) 7 NA false AMERICAN LEGION CHARITIES INC 700 N PENNSYLVANIA ST INDIANAPOLIS IN 46204 901017997 GRANTMAKING IN 501(C)(3) 7 NA false false false true false false false false false false false false false false true true false false false false